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Filing Details

Issuer

Cik	Name	Symbol	Sector (SIC)	IRS No
897802	Special Opportunities Fund Inc.	PIF	(0)	133702911

Insiders

Cik	Name	Reported Address	Insider Title	Director	Officer	Large Shareholder	Other
1341021	Andrew Dakos	Park 80 West-Plaza Two Suite 750 Saddle Brook NJ 07663		Yes	No	No	No

Reported Non-Derivative Transactions

Sec. Name	Acquisiton - Disposition	Date	Amount	Price	Remaning Holdings	Equity Swap Involved	Form Type	Code	Nature of Ownership	Explanation
Common Stock	Disposition	2010-01-22	49,931	$14.18	0	No	4	S	Indirect	See Footnotes

Equity Swap Involved	Form Type	Code	Nature of Ownership	Explanation
No	4	S	Indirect	See Footnotes

Footnotes

The reported securities were tendered by Opportunity Partners Limited Partnership, a limited partnership; Full Value Partners L.P., a limited partnership; Full Value Special Situations Fund L.P., a limited partnership; Opportunity Income Plus L.P., a limited partnership; Full Value Offshore Partners L.P. , a limited partnership; and MCM Opportunity Partners L.P., a limited partnership, pursuant to the terms of a Tender Offer Statement filed by the Issuer on December 23, 2009.
On January 22, 2010, the Issuer accepted the tender by Opportunity Partners Limited Partnership of 6,175 shares of Common Stock at a price of $14.18 per share; accepted the tender by Full Value Partners L.P. of 4,855 shares of Common Stock at $14.18 per share, the tender by Full Value Special Situations Fund L.P. of 4,094 shares of Common Stock at $14.18 per share, the tender by Opportunity Income Plus L.P. of 27,323 shares at $14.18 per share; the tender by Full Value Offshore Partners L.P. of 85 shares at $14.18 per share, and the tender by MCM Opportunity Partners L.P. of 7,400 shares of Common Stock at $14.18 per share.